| CREATE TABLE accounts ( | |
| id INTEGER PRIMARY KEY AUTOINCREMENT, | |
| name TEXT NOT NULL, | |
| type TEXT CHECK(type IN ('asset', 'liability', 'equity', 'revenue', 'expense')) | |
| ); | |
| CREATE TABLE journal_entries ( | |
| id INTEGER PRIMARY KEY AUTOINCREMENT, | |
| account_id INTEGER, | |
| date TEXT, | |
| description TEXT, | |
| debit REAL DEFAULT 0, | |
| credit REAL DEFAULT 0, | |
| FOREIGN KEY (account_id) REFERENCES accounts(id) | |
| ); | |